{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-029443","form_type":"8-K","ticker":"OGEN","cik":"0001174940","company_name":"ORAGENICS INC","filed_at":"2023-08-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.309767+00:00","generated_at":"2026-06-11T06:49:10.106289+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Oragenics dismisses auditor MHM, engages Cherry Bekaert; prior reports had going concern, material weakness.","bullets":["Audit committee dismissed Mayer Hoffman McCann (MHM) effective Aug 18, 2023 and appointed Cherry Bekaert as independent auditor for FY 2023.","MHM's audit reports for FY 2022 and 2021 included a going-concern explanatory paragraph due to recurring operating losses and negative cash flows.","Material weakness in internal control over R&D contracts led to restatements of interim financials for Q1, Q2, and Q3 2022; those amendments were filed April 14, 2023.","No disagreements or reportable events occurred between Oragenics and MHM beyond the disclosed material weakness.","Company has not consulted Cherry Bekaert on any accounting or auditing matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-029443","json":"https://secwatch.observer/filing/0001493152-23-029443.json","markdown":"https://secwatch.observer/filing/0001493152-23-029443.md","text":"https://secwatch.observer/filing/0001493152-23-029443.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1174940/000149315223029443/0001493152-23-029443-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1174940/000149315223029443/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T06:49:10.106289+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"611f68735d827b071d6d2b77f89160813a16c637","claim":"ORAGENICS INC dismissed Mayer Hoffman McCann P.C. as its auditor.","evidence_excerpt":"ugust 15, 2023, we informed Mayer Hoffman McCann P.C. (“MHM”) of our decision to engage Cherry Bekaert LLP (“Cherry Bekaert”). On August 18, 2023, upon the completion of a comprehensive selection process, the Audit Committee (the “Audit Committee”) of the Board of Directors of Oragenics, Inc. (the “Company”) approved the dismissal, effective immediately, of MHM and engaged Cherry Bekaert as the Company’s independent registered public accounting firm for the fiscal year ending December","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1174940/000149315223029443/0001493152-23-029443-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Mayer Hoffman McCann P.C."},{"label":"Successor","value":"Cherry Bekaert LLP"}],"fact_type":"auditor_change"},{"claim_id":"affff2bf64483f3973d0c8b98581d274a523a622","claim":"ORAGENICS INC reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Company restated certain information contained in its previously issued unaudited interim consolidated financial statements for its Q1 2022 10-Q, the Q2 2022 10-Q, and the Q3 2022 10-Q","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1174940/000149315223029443/0001493152-23-029443-index.htm","confidence":0.6,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Mayer Hoffman McCann P.C."}],"fact_type":"auditor_change"},{"claim_id":"dfc64b71f6e206c030faaa85cfdbf2950bbec440","claim":"ORAGENICS INC engaged Cherry Bekaert LLP as its auditor.","evidence_excerpt":"engaged Cherry Bekaert as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1174940/000149315223029443/0001493152-23-029443-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Cherry Bekaert LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}